Regulation of Guide Dogs Association

Name and headquarter of the association

Article 1 – Name of the association: “Guide Dogs”.

The headquarter of the association is at Istanbul.

The association may open branches within and outside of the country.

The Purpose of the Association, and Subjects and Manners of Operation to be carried out by the Association in order to realize this purpose and Area of Activity

Article 2 – The association had been established with the purpose of helping visually impaired people act freely in the society by feeling confident in themselves, providing adaptation between visually impaired people and guide dogs to each other and environment, supporting procedures to be followed in context of law and raising awareness by informing people in the society on this subject.

Subjects and Manners of Operation to be Carried out by the Association

  1. Making researches for activation and development of activities,
  2. Organizing educational activities such as courses, seminars, conferences and panels,
  3. Providing all kinds of information, documents and publications required for the realization of purpose, composing a documentation center, issuing printed or electronic publications newspapers, magazines, books and bulletins in the direction of purposes in order to announce the studies,
  4. Providing a healthy operation environment for the realization of purpose, and providing all kinds of technical tools and equipments, fixtures and stationeries,
  5. Involving in charity collection activities by taking the required permits, and accepting local and foreign donations,
  6. For realizing the purposes of regulation, establishing and operating economic, commercial and industrial businesses in order to provide the required income,
  7. Opening clubs for the members to spend their leisure time, establishing social and cultural facilities, and furnishing the same,
  8. Organizing events such as dinner parties, concerts, balls, theatres, exhibitions, sports, tours for developing and maintaining humane relationships in between the members, or enabling the members to benefit from such activities,
  9. Purchasing, selling, renting, renting out movables and immovables required for the activities of the association, and establishing real rights on the immovables,
  10. Establishing foundations within and outside the country for the realization of the purpose, establishing federations by participating in an already established federation, establishing facilities which can be established by associations by taking the required permit,
  11. Involving in international activities, being a member of overseas associations or institutions, and/or performing joint operations or cooperating with such institutions,
  12. In case of being deemed to be required for the realization of purpose, carrying out joint projects with public institutions on subjects being in their area of activity provided that the provisions of law regarding relations of associations and foundations with public institutions with no 5072 are reserved,
  13. Establishing funds in order to cover the indispensable requirements -such as food and clothing-, other goods and services and short term loan requirements of the association’s members,
  14. Opening branches and agencies at locations deemed to be required,
  15. Constituting platforms for realizing a common purpose with other associations or foundations, syndicates and similar NGOs in areas which are related with the purpose of association and which are not prohibited by law,
  16. Involving in all kinds of activities which are required for the realization of purpose and which are not prohibited by law,

Area of Activity of the Association 

The association operates in social areas within and outside the country.

The Right to be A Member and Membership Operations

Article 3 – Each real and legal individual who has legal capacity and who adopts the purposes and principles of the association and accepts to work in this direction has the right to a member of this association. But for the membership of foreign legal entities, they are required to have settlement right in Turkey. This condition is not sought for honorary membership.

Membership application which will be submitted to the chairmanship of the association in written form is resolved at most within thirty days in the manner of acceptance to membership or refusal of request, and the result is informed to the applicant in written form. The member whose application is accepted is recorded on the book to be kept with this purpose.

The original members of the association are the founders of the association and the ones accepted to membership by the board of directors upon their application.

The ones who had provided significant tangible and intangible support to association may be accepted as honorary members by the decision of board of directors.

When the number of branches of the association is more than three, the membership records of the ones registered at the headquarter of the association are transferred to branches. The new membership applications are submitted to branches. The operations of acceptance to and deletion from membership are performed by the board of directors of branches, and they are informed to headquarter in written form at most within thirty days.

Unsubscription

Article 4 – Each member has the right to unsubscribe from the association provided that they inform the same in written form.

The unsubscription operations are deemed to have concluded when the petition for resignation of the member is communicated to board of directors. Unsubscription does not conclude the accumulated debts of the member to the association.

Removal from Membership

Article 5 – Conditions requiring removal from membership of association.

  1. Involving in acts against the regulation of association,
  2. Continuously abstaining from the assigned tasks,
  3. Not paying the membership fee within six months despite written warnings,
  4. Not conforming to decisions made by the bodies of the association,
  5. Having lost the terms of becoming a member,

In case of determination of one of the aforementioned conditions, one can be removed from membership by the decision of board of directors.

The ones unsubscribing or being removed from membership are deleted from the member registry book, and they can not claim any right for the assets of the association.

Bodies of the Association

Article 6 – The bodies of the association had been shown below.

  1. General assembly,
  2. Board of directors,
  3. Board of supervisors,

Establishment Manner of the Association’s General Assembly, Its Meeting Time and Method of Call and Meeting

Article 7 – The general assembly is the most competent decision body of the association, and it consists of members registered at the association. And in case of opening of a branch of the association, up to three branches they consist of members registered at the headquarter and its branches, and in case of more than three branches, the members registered at headquarter are transferred to branches and they consist of delegates selected at the general assemblies of the branches.

General assembly meets as;

  1. ordinary at the time being specified in this regulation,
  2. extraordinary within thirty days when deemed required by the board of directors or supervisory board, or upon the written requirement of one fifth of the members of the association.

Ordinary general assembly meets once in 3 years within December and at the date, time and place to be determined by the board of directors.

General assembly is called to the meeting by the board of directors.

If the board of directors does not call general assembly for a meeting, justice of peace assigns three members to call the general assembly for a meeting upon the application of one of the members.

Method of Call

As per the regulation of association, the board of directors arranges the list of members having the right to participate at general assembly. The members –having the right to participate at general assembly- are called to the meeting by declaring the date, time, location and agenda of the general assembly at a newspaper before fifteen days or by informing through e-mail. If a meeting can not be held by this call due to inability of constituting a quorum, the date, time and location of the second meeting is also specified. The period in between the first and second meetings can not be less than seven days and more than sixty days.

If the meeting is postponed for another reason other than the inability of constituting quorum, this condition is announced to members in accordance with the method of call performed for the first meeting by also specifying the reasons of postponement. It is obligatory to perform the second meeting latest within six months as from the date of postponement. The members are again called to the second meeting as per the principles being specified in the first paragraph.

The general assembly meeting can not be postponed for more than one time.

Method of Meeting

The general assembly meets by the participation of absolute majority of members having the right of participation, or by the participation of two thirds of the members in cases of amendment of regulation and termination of association; In case of postponement of the meeting due to inability of constituting a quorum, quorum is not sought in the second meeting. But the number of members participating in this meeting can not be less than two times the total member number of the board of directors and supervisory board.

The list of members having the right to participate at general assembly is made available at the place of the meeting. The IDs –provided by legal authorities- of the members who will participate the meeting are checked by the members of board of directors or by officers to be assigned by board of directors. The members enter the venue by signing under their names in the list arranged by board of directors.

If the quorum of meeting is constituted, the condition is determined by a minute, and the meeting is opened by the chairman of board of directors or by one of the members of board of directors to be assigned by the chairman. In case of inability of constituting a quorum, a minute is arranged by the board of directors.

After the opening, the council committee is composed in order to manage the meeting by selecting a chairman and sufficient number of deputy of chairman.

In the voting to be performed for the selection of the bodies of the association, the voting members are obliged to show their IDs to council committee and to sign under their names in the participants list.

The management of the meeting and enabling its security is under the responsibility of the chairman of the council committee.

Only the articles included in the agenda are discussed at general assembly. But it is obligatory to include in the agenda the subjects required to be discussed in written form by one tenth of the members being present at the meeting.

Each member has one voting right at the general assembly; and the member is obliged to vote in person. The honorary members may participate at the meetings, but they can not vote. In case of membership of legal individuals, the chairman of board of directors of the legal individual or an individual assigned to represent it votes.

The subjects discussed at the meeting and the decisions made are written on a minute, and signed jointly by the chairman of council committee and clerks. By the end of the meeting, the minute and other documents are delivered to the chairman of board of directors. The chairman of board of directors is responsible for the protection of these documents and for their delivery to newly selected board of directors within seven days.

Method and Manners of Voting and Decision Making of General Assembly 

Article 8 – Unless otherwise decided at the general assembly, voting is held as open. In the open voting, the method to be specified by the chairman of general assembly is applied.

And in case of secret voting, the papers sealed by the chairman of the meeting or voting papers are put in a case after being processed by the members, and after the completion o voting, their open listing is made and the result is determined.

The decisions of general assembly are made by the absolute majority of the members participating at the meeting. Such that, the decisions of amendment of regulation and termination of association can only be made by two thirds of the members participating at the meeting.

Decision Made without Meeting or Call*

The decisions made by the written participation of all members without meeting, and the decision made by meeting of all the members of association without conforming to the method of call written in this regulation are valid. Making a decision in this manner does not substitute ordinary meeting.

Duties and Authorities of General Assembly 

Article 9 – The following issues are discussed and resolved by the general assembly.

  1. Selection of the organs of association,
  2. Amendment of the regulation of association,
  3. Discussion of the reports of board of directors and supervisory board, and acquittance of board of directors,
  4. Discussion of the budget prepared by the board of directors, and its acceptance as it is or as being amended,
  5. Audit of other organs of the association, and their discharge due to just cause when required,
  6. Examination and resolution of objections made against the decisions of board of directors regarding refusal of membership or removal from membership,
  7. Purchasing of immovables required for the association or authorizing the board of directors for selling of current immovables,
  8. Examination of the regulations to be prepared by the board of directors regarding the operations of the association, and their approval as it is or as being amended,
  9. Determination of the fees and all kinds of allowances and indemnities to be provided to chairman and members of board of directors and supervisory board of the association who are not public officers, and of the per diems and travel allowances to be provided to members who will be assigned for the services of the association,
  10. Deciding for participation and separation of association to/from federation,
  11. Deciding for opening branches of the association, and authorizing the board of directors for carrying out the operations regarding the branch which is decided to be opened,
  12. Involvement of the association in international activities, its participation to and separation from overseas association and institutions, or its cooperation with overseas institutions,
  13. Establishment of foundation by the association,
  14. Termination of the association,
  15. Examination and resolution of other recommendations of the board of directors,
  16. Performance of works not provided to another organ of the association as the most competent organ of the association, and usage of authorities,
  17. Fulfillment of other tasks being specified in the legislation as to be fulfilled by the general assembly,

Formation, Duties and Authorities of Board of Directors  

Article 10 – The board of directors is selected by the general assembly as five original and five reserve members. The board of directors performs distribution of tasks through a decision to be made at its first meeting after the selection, and determines chairman, deputy chairman, secretary, accountant and member.

The board of directors can always be called for a meeting provided that all the members are informed. It meets by the participation of one more than half of the total number of members. The decisions are made by the absolute majority of members participating at the meeting.

In case any vacancy in the original members of board of directors due to resignation or other reasons, it is obligatory to call the reserve members to duty as per the order of number of votes received at general assembly.

Duties and Authorities of Board of Directors 

The board of directors fulfills the following issues.

  1. Representing the association, or authorizing one of its members or a third party individual on this issue,
  2. Performing operations regarding income and expense accounts, and preparing the budget for the future period and submitting to general assembly,
  3. Preparing the regulations regarding the operations of the association, and submitting for the approval of general assembly,
  4. Purchasing immovables by the authority provided by general assembly, selling the movables and immovables of the association, having buildings or facilities constructed, making rental agreements, establishing lien, mortgage or real rights in favor of the association,
  5. Ensuring the performance of operations for opening of branches by the authority provided by general assembly,
  6. Ensuring the audit of the branches of the association,
  7. Ensuring the opening of agencies at locations deemed to be required,
  8. Implementing the decisions made at general assembly,
  9. By the end of each activity year, organizing the report describing the trading account table or balance sheet and income statement of the association and the operations of board of directors, submitting to general assembly when it meets,
  10. Enabling the implementation of budget,
  11. Making decisions on taking members to association or on removal from membership,
  12. Making and implementing all kinds of decisions being under its authority in order to realize the purpose of the association,
  13. Performing other duties assigned by the legislation and using the authorities,

Formation, Duties and Authorities of Supervisory Board

Article 11- The supervisory board is selected by the general assembly as three original and three reserve members.

In case any vacancy in the original members of supervisory board due to resignation or other reasons, it is obligatory to call the reserve members to duty as per the order of number of votes received at general assembly.

Duties and Authorities of Supervisory Board

The supervisory board inspects as per the principles and methods determined in the regulation of association and at intervals not exceeding one year whether the association operates in the directions of subjects of operation being specified in the regulation of association as to be carried out in order to realize its purpose, whether the books, accounts and records are kept in accordance with the legislation and the regulation of the association, and its submits the results of audit as a report to board of directors and to general assembly when it meets.

The supervisory board calls the general assembly for a meeting when required.

Income Sources of the Association 

Article 12 – The income sources of the association had been listed below.

  1. Membership fee: 200 TL is received as registry fee and 10 TL is received on a monthly basis from the members. For students it is 100 TL as registry fee and 5 TL on a monthly basis. The general assembly is authorized to increase or decrease these amounts,
  2. Fee of Branch: 50% of the member fees collected by the branches are transferred to headquarter once in six months in order to cover the general expenses of the association,
  3. The donations and charities voluntarily provided to association by real and legal individuals,
  4. Incomes from events organized by the association such as dinners, tours, entertainments, concerts, sport tournaments and conferences,
  5. Incomes obtained from the assets of the association,
  6. Donations and charities to be received in accordance with the provisions of legislation regarding collection of charities,
  7. Revenues from commercial activities performed by the association in order to obtain the income required for the realization of its purpose,
  8. Other incomes.

Book Keeping Principles and Methods of the Association, and the Books to be Kept*

Article 13 – The principles of book keeping;

Books are kept as per the principle of trading account at the association. But in case the annual gross income exceeds the limit being specified in article 31 of the Regulation of Associations, the books are kept as per the principle of balance sheet as starting from the following account period.

In case of transition to balance sheet principle, and in case of decreasing below the aforementioned limit in two consecutive account periods, then it can be returned to trading account principle as from the following year.

Without being dependant on the aforementioned limit, book may be kept as per the balance sheet principle by the decision of board of directors.

In case of opening of a commercial business of the association, book is also kept as per the provisions of tax procedure law for that commercial business.

Method of Registry

The books and registers of the association are kept in accordance with the principle and method being specified in the Regulation of Associations.

Books to be Kept

The following books are kept at the association.

a) The books to be kept and principles to be conformed on the basis of trading account are as follows:

  1. Minute Book: The decisions of board of directors are recorded on this book in the order of date and number, and the decisions are signed by the members participating at the meeting.
  2. Member Registry Book: The ID information of individuals being members of the association and their registry and exit dates are entered in this book. Registry and annual subscription fee amounts paid by the members may be entered in this book.
  3. Document Registry Book: Incoming and outgoing documents are entered in this book by date and serial number. The original of incoming documents and copies of outgoing documents are put in a file. The incoming and outgoing documents through e-mail are kept as having their printouts.
  4. Fixtures Book: The procurement date and manner of fixtures of the association,  locations where they are used or provided are entered in this book, and the removal from record of the ones which fulfill their usage period are made on this book.
  5. Trading Account Book: The income received and expenses made in the name of the association are clearly and regularly entered in this book.
  6. Proof of Receipt Registry Book: Serial and queue numbers of proof of receipts, the names, surnames and signatures of the ones receiving and returning these documents, and the dates of their receipt and return are entered in this book.

b) The books to be kept and principles to be conformed on the basis of balance sheet are as follows:

  1. The books recorded in the sub-paragraphs 1, 2, 3 and 6 of paragraph (a) are also kept while keeping books on the basis of balance sheet.
  2. Journal, General Ledger and Inventory Register: The method of keeping of these books and the manner of registry are performed as per the principles of General Communiqué on Accounting System Application issued based on Tax Procedure Law and based on the authority provided to Ministry of Revenue by this law.

Ratification of Books

The books which are obligatory to be kept at the association are ratified by the provincial associations directorate or by notary before being used. It is continued to use these books until their pages finish, and interim confirmation of books is not made. But the  books which are kept as per balance sheet principle, and books with pages of form shall be ratified each year in the last month prior to the year of their use.

Arrangement of Income Statement and Balance Sheet

In case of keeping record as per the principle of trading account, “Trading Account Table” is arranged by the end of the year (December 31) (being specified in Annex-16 of Regulation of Associations). And in case of keeping books as per the principle of balance sheet, balance sheet and income statement are arranged by the end of the year (December 31) based on the General Communiqué on Accounting System Application issued by the Ministry of Revenue.

Income and Expense Operations of the Association*

Article 14 – Income and expense documents;

The incomes of the association are collected with “Proof of Receipt” (having the sample in Annex-17 of Associations Regulation). In case of collection of incomes of the association through banks, documents such as bank receipt or statement of account arranged by the bank substitute proof of receipt.

And the expenses of association are made along with expense documents such as invoice, retail sale invoice, self-employment invoice. But for the payments of association being within the scope of article 94 of income tax law, note of expenses is arranged as per the provisions of Tax Procedure Law, and for its payments which are within that scope, expense voucher is arranged (sample available in Annex-13 of Regulation of Associations).

Free delivery of goods and services to be made by the association to individuals and institutions (sample available in Annex-13 of Regulation of Associations) is made by “Aid In Kind Delivery Document”. And goods and services provided to association by individuals and institutions are received by “Donation In Kind Receipt Document” (sample available in Annex-15 of Regulation of Associations).

Proofs of Receipt

“Proofs of Receipt” (sample available in Annex-17 of Regulation of Associations) to be used in the collection of incomes of the association are published at printing house by the decision of board of directors.

It is acted as per the relevant provisions of Regulation of Associations on issues regarding the printing and control, receipt from printing house, entering in book, handover in between previous and new accountants of proofs of receipt, the use of these proofs of receipt by individuals who will perform collect income in the name of the association, and delivery of collected income.

Authorization Certificate

The individuals who will collect income in the name of the association are determined by the decision of board of directors by also specifying the period of authority. “Authorization Certificate” (sample available in Annex-19 of Regulation of Associations) covering the open ID, signature and photograph of individuals who will be collecting income is arranged as three copies by the association, and they are approved by the chairman of board of directors of the association. One copy of the authorization certificate is delivered to units of associations. The amendments regarding authorization certificate are informed by the chairman of board of directors to the unit of associations within fifteen days.

The individuals who will be collecting income in the name of the association can only start the collection of incomes as from delivery of a copy of their authorization certificate to the unit of associations.

It is acted as per the relevant provisions of Regulation of Associations on issues regarding the usage, renewal, return etc.

Retention Period of Income and Expense Certificates

Excluding the books, the proofs of receipt, vouchers and other documents being used by the association are retained for 5 years period in accordance with the order of number and date in the books in which they are recorded provided that the periods being specified in special laws are reserved.

Provision of Statement* 

Article 15 – “Statement of Association” (sample available in Annex-21 of Regulation of Associations) relevant to the previous period activities and end of the year results of the income and expense operations of the association is provided to civil administration by the chairman of association within the first four months of each calendar year after being approved by the board of directors of association.

Liability of  Notification*

Article 16 – Notifications to be provided to civil administration;

Notification of the Result of General Assembly 

“Notification of the Result of General Assembly” (sample available in Annex-3 of Regulation of Associations) covering the original and reserve members selected for board of directors, supervisory board and other bodies, and its annexes are informed civil administration by the chairman of board of directors within thirty days following the ordinary and extraordinary general assembly meetings.

In the Notification of the Result of General Assembly;

  1. Copy of general assembly meeting minute signed by the chairman of council committee, deputies of chairman and clerk,
  2. In case of amendment of regulation, copies of old and new forms of amended articles of the regulation and each page of the final form of the association’s regulation signed by the board of directors

are added.

Notification of Immovables 

The immovables obtained by the association are informed to civil administration by completing the “Immovable Assets Notification” (sample available in Annex-26 of Regulation of Associations) within thirty days following the registry of immovables at title deed.

Notification of Receiving Aid from Abroad

In case an aid will be received from abroad by the association, “Notification of Receiving Aid from Abroad” (sample available in Annex-4 of Regulation of Associations) is completed as two copies and provided to civil administration.

In the notification form, copy of decision of board of directors regarding receipt of aid from abroad, protocols, agreements and similar documents arranged on this issue –if exists-, and the copy of bank receipt, statement and similar document regarding the account to which the aid is transferred are also added.

It is obligatory for the aids in cash to be received through banks, and to notify the same prior to being used.

Notification Regarding Common Projects Carried out Along With Public Institutions

A copy of the protocol and project made regarding common projects carried out by public institutions on subjects regarding the area of duty of the association is added to “Project Notification” (sample available in Annex-23 of Regulation of Associations), and it is provided within one month following the date of protocol to the governorate of the location where the association’s headquarter is available.

Notification of Amendments

Amendment in the settlement of association is informed within thirty days following the amendment to the civil administration by completing the “Settlement Amendment Notification” (sample available in Annex-24 of Regulation of Associations), and amendments in the bodies of association beyond the general assembly meeting are informed within thirty days following the amendment to the civil administration by completing the “Notification of Amendment In the Bodies of Association” (sample available in Annex-25 of Regulation of Associations).

And the amendments made in the regulation of association are informed within thirty days following the general assembly meeting –at which the amendment of regulation is made- to civil administration as enclosed to the notification of the result of general assembly.

Internal Audit of Association 

Article 17 – At the association, the internal audit may be performed by general assembly, board of directors or supervisory board, and it can also be performed by independent audit institutions. The performance of audit by general assembly, board of directors or independent audit institutions does not remove the liability of supervisory board.

The audit of the association is performed at least once a year by the supervisory board. The general assembly or supervisory board may perform audit when it is deemed to be required, or it can have audit performed by independent audit institutions.

Borrowing Methods of the Association 

Article 18 – The association may perform borrowing in case of being required and by the decision of board of directors in order to realize its purpose and carry out its activity. This borrowing may be in the issues of procurement of goods and services on loan, or it can be received in cash. But this borrowing can not be performed at amounts which will not be able to covered by the income sources of the association and in a quality which will make the association have difficulty in repayment.

Establishment of Association’s Branches

Article 19 – The association may open branches by the decision of general assembly at locations deemed to be required. With this purpose, founders’ committee consisting of at least three individual authorized by the board of directors of the association provide the branch establishment notification and required documents being specified in the Regulation of Associations to the highest civil administration of the location where the branch will be opened.

Duties and Authorities of Branches

Article 20 – The branches are internal organization of the association which do not have legal entity capacity, which is appointed and authorized to involve in autonomous activities in the direction of the purpose and service subjects of the association, and which is responsible for its receivables and debts arising from all the operations.

Bodies of Branches and Provisions to be Applied to Branches

Article 21 – The bodies of the branch are general assembly, board of directors and supervisory board

General assembly consists of the registered members of the branch. Board of directors is selected by the general assembly as five original and five reserve members, and the supervisory board is selected by the general assembly as three original and three reserve members.

The duties and authorities of these organs and other provisions included in this regulation regarding the association are applied also at the branch within the frame anticipated by the legislation.

Meeting Time of the General Assemblies of Branches, and How They Will be Represented at the General Assembly of Headquarter

Article 22 – The branches shall complete their general assembly ordinary meetings at least two months before the general assembly meeting.

The ordinary general assembly of the branches meet once in 3 years, on September, and on the date, time and location to be determined by the board of directors of the branch.

The branches are obliged to provide within thirty days following the date of meeting the notification of the result of general assembly to civil administration and headquarter of the association.

In case the number of branches is up to three, the branches have the right to participate at the general assembly of headquarter by the direct participation of all the members, and in case the number of branches is more than three, they have the right to participate at the general assembly of headquarter through one (1) delegate –who will be selected at the general assembly meeting of the branch- for each twenty (20) registered member and if the remaining number of members is more than 10 by one delegate also for these members.

The delegates selected at the final general assembly of branch participate at the general assembly of the headquarter. The members of board of directors and supervisory board of the headquarter participate at the general assembly of the headquarter, but they can not vote unless they are selected as delegates in the name of the branch.

When the ones appointed at the board of directors and supervisory board of the branches are selected for the board of directors or supervisory board of the headquarter, they leave their positions at the branch.

Opening Agencies

Article 23 – The association may open agencies at the locations deemed to be required in order to carry out its activities by the decision of board of directors. The address of agency is informed in written form to the civil administration of the relevant location by the individual(s) appointed as representative through the decision of board of directors. The agency is not represented at the general assembly of the association. The branches can not open branches.

How the Regulation Will Be Amended

Article 24 – Amendment of regulation may be made by the decision of general assembly.

In order to perform amendment of regulation at general assembly, the majority of 2/3 of the members having the right of participating at the general assembly and having the right of voting is sought. In case of postponement of the meeting due to inability of constituting majority, majority is not sought in the second meeting. But the number of members participating at this meeting can not be less than two times the total member number of board of directors and supervisory board.

The majority for decision required for the amendment of regulation is 2/3 of the votes of members participating at the meeting and having the right of voting. Voting for amendment of regulation is made as open at general assembly.

Termination of Association and Manner of Liquidation of Assets 

Article 25 – The general assembly may always decide for the termination of association.

For the subject of termination to be discussed at general assembly, the majority of 2/3 of the members having the right of participating at the general assembly and having the right of voting is sought. In case of postponement of the meeting due to inability of constituting majority, majority is not sought in the second meeting. But the number of members participating at this meeting can not be less than two times the total member number of board of directors and supervisory board.

The majority for decision required for the decision of termination is 2/3 of the votes of members participating at the meeting and having the right of voting. Voting for termination decision is made as open at general assembly.

Liquidation Operations

When a decision for termination is made by the general assembly, the liquidation of the moneys, goods and rights of the association is performed by the liquidation committee consisting of the members of final board of directors. These operations are started as from the date the general assembly decision is made or as from the date of finalization of automatic termination condition. The phrase of “Guide Dogs Association” is used in the name of the association in all operation made within the period of liquidation.

The liquidation committee is appointed and authorized to complete the liquidation operations of the moneys, goods and rights of the association in accordance with the legislation. This committee first examines the accounts of the association. During examination, the books of the association, proofs of receipt, vouchers, title deed and bank record and other documents are determined, and its assets and liabilities are entered in a minute. During liquidation operations, a call is made for the payees of the association, and if exists its goods are converted to money and payment is made to its payees. In case the association is payee, then the receivables are collected. All the money, goods and rights remaining after the collection of receivables and payment of debts are transferred to the location determined at general assembly. If the location where the transfer will be made had been determined at the general assembly, they are transferred to an association at the same province with the association whose purpose is closest to the association’s purpose and which has the most members on the date of termination.

All operations regarding liquidation are indicated in the liquidation minute, and liquidation operations are completed within three months excluding the additional periods provided by civil administrations based on just cause.

Following the liquidation and transition operations of the moneys, goods and rights of the association, the condition shall be informed within seven days in written form by the liquidation committee to the civil administration of the location where the headquarter of association is present, and the minute of liquidation shall be enclosed to this correspondence.

The members of the final board of directors are responsible for retaining the books and documents of the association with the capacity of liquidation committee. This duty can also be assigned to one member of board of directors. The retention period of these books and documents is five years.

Lack of Provision

Article 26 – On issues not specified in this regulation, provisions of The Law of Associations, Turkish Civil Code, Regulation of Associations issued as referring to these laws, and provision of other relevant legislations regarding associations are applied.

Temporary Article 1 – The members of temporary board of directors who will be representing the association and carrying out the works and operations regarding the association until the bodies of association are composed in the first general assembly had been specified below.

Regarding the Members of Temporary Board of Directors;

Name and Surname: Position Title:

1)

2)

3)

4)

5)

6)

7)

This regulation consists of twenty six (26) articles and one (1) temporary article.

(Note: (*) The articles or sections marked with a star are not issues which shall be present in the regulation. The red and underlined writings within this regulation are issues which may be amended provided that it is not against the legislation. At association which had been established in early days and which will complete change its association, the “current board of directors” is written instead of “members of temporary board of directors”.)